Key Financial Figures - Standalone (Rs. in Lakhs)

Quarterly Performance (Q2 FY27 vs Q2 FY26)

  • Revenue from Operations: ₹1,145.64 (vs ₹1,124.32 in Q2 FY26)
  • Other Income: ₹118.38 (vs ₹151.37 in Q2 FY26)
  • Total Income: ₹1,264.02 (vs ₹1,275.69 in Q2 FY26)
  • Total Expenses: ₹1,181.22 (vs ₹1,190.34 in Q2 FY26)
  • Profit Before Tax: ₹82.80 (vs ₹85.35 in Q2 FY26)
  • Tax Expense: ₹63.22 (Current Tax: ₹44.47, Deferred Tax: ₹18.75)
  • Profit for the Period: ₹19.58 (vs ₹24.84 in Q2 FY26)
  • Basic & Diluted EPS: ₹0.13 (vs ₹0.17 in Q2 FY26)

Half-Yearly Performance (HY FY27 vs HY FY26)

  • Revenue from Operations: ₹2,139.94 (vs ₹2,224.60 in HY FY26)
  • Other Income: ₹190.87 (vs ₹204.96 in HY FY26)
  • Total Income: ₹2,330.81 (vs ₹2,429.56 in HY FY26)
  • Profit Before Tax: ₹87.87 (vs ₹112.23 in HY FY26)
  • Profit for the Period: ₹24.65 (vs ₹51.72 in HY FY26)
  • Basic & Diluted EPS: ₹0.16 (vs ₹0.35 in HY FY26)

Key Financial Figures - Consolidated (Rs. in Lakhs)

Quarterly Performance (Q2 FY27 vs Q2 FY26)

  • Revenue from Operations: ₹6,635.35 (vs ₹6,010.69 in Q2 FY26)
  • Other Income: ₹174.36 (vs ₹445.23 in Q2 FY26)
  • Total Income: ₹6,809.71 (vs ₹6,455.92 in Q2 FY26)
  • Profit Before Tax: ₹1,313.17 (vs ₹1,316.45 in Q2 FY26)
  • Profit for the Period: ₹1,249.95 (vs ₹1,255.94 in Q2 FY26)
  • Basic & Diluted EPS: ₹8.34 (vs ₹8.43 in Q2 FY26)

Half-Yearly Performance (HY FY27 vs HY FY26)

  • Revenue from Operations: ₹13,173.37 (vs ₹11,661.63 in HY FY26)
  • Profit Before Tax: ₹2,532.66 (vs ₹1,916.83 in HY FY26)
  • Profit for the Period: ₹2,469.44 (vs ₹1,856.32 in HY FY26)
  • Basic & Diluted EPS: ₹16.50 (vs ₹12.52 in HY FY26)

Balance Sheet Highlights (Standalone)

  • Total Assets: ₹24,250.05 (vs ₹23,553.50 as of Mar 31, 2026)
  • Share Capital: ₹1,498.03 (vs ₹1,496.26 as of Mar 31, 2026)
  • Reserves: ₹20,222.04 (vs ₹19,997.01 as of Mar 31, 2026)
  • Investments: ₹16,232.71 (vs ₹16,138.60 as of Mar 31, 2026)
  • Trade Receivables: ₹3,389.38 (vs ₹2,671.94 as of Mar 31, 2026)
  • Cash and Cash Equivalents: ₹301.69 (vs ₹603.79 as of Mar 31, 2026)

Balance Sheet Highlights (Consolidated)

  • Total Assets: ₹53,238.73 (vs ₹49,382.42 as of Mar 31, 2026)
  • Share Capital: ₹1,498.03 (vs ₹1,496.26 as of Mar 31, 2026)
  • Reserves: ₹42,044.94 (vs ₹39,400.89 as of Mar 31, 2026)
  • Other Intangible Assets: ₹27,273.22 (vs ₹27,599.26 as of Mar 31, 2026)
  • Trade Receivables: ₹14,440.83 (vs ₹12,905.33 as of Mar 31, 2026)
  • Cash and Cash Equivalents: ₹908.00 (vs ₹1,029.02 as of Mar 31, 2026)

Cash Flow Statement Highlights

Standalone (HY FY27)

  • Net Cash from Operating Activities: (₹198.26)
  • Net Cash from Investing Activities: ₹94.53
  • Net Cash from Financing Activities: (₹198.37)
  • Net Decrease in Cash: (₹302.10)

Consolidated (HY FY27)

  • Net Cash from Operating Activities: ₹738.57
  • Net Cash from Investing Activities: (₹607.16)
  • Net Cash from Financing Activities: (₹252.44)
  • Net Decrease in Cash: (₹121.02)

Operational and Other Highlights

  • The company added 107 clients in the US market during the quarter.
  • Client addition in Europe including UK was 13 during the quarter.
  • Share capital increased by ₹1.77 lakhs during HY FY27 due to allotment of 17,745 ESOP shares to eligible employees.
  • Employee benefit expenses for the half year included ₹158.38 lakhs (Previous HY: ₹173.80 lakhs) recognized for stock options under ESOP schemes.
  • Employee benefit expenses in Q1 FY27 included one-time settlements in UK entity (GBP 370K ≈ ₹471 lakhs) and settlement & annual bonus in France entity (Euros 105K ≈ ₹115 lakhs).
  • Other Income in FY 2024-25 included ₹30.53 Crores profit on sale of property in Whitefield, Bangalore.
  • The company operates in one reportable segment only.
  • Investors Grievances during the quarter: Received Nil, Attended Nil, Pending Nil.

Auditor's Limited Review Report

Ramaswamy Vijayanand, Chartered Accountant (Membership No.: 202118), issued a limited review report noting:

  • The balance of Sundry Debtors, Inventories, Loans and Advances, and Current Liabilities are subject to confirmation and reconciliation.
  • For consolidated results, the financial results of foreign subsidiaries (representing revenue of ₹9,943.82 lakhs and net profit of ₹2,500.63 lakhs for HY FY27) are based on management-certified accounts.

The report concludes that based on the review, nothing has come to attention that causes belief that the financial results contain any material misstatement.

Subsidiaries Included in Consolidation

Parent: IZMO Limited

Subsidiaries in India: IZMO Microsystems Private Limited

Subsidiaries Outside India: IZMO Europe BVBA, IZMO Inc US, Midrange Software Pte Ltd., IZMO France SARL, Frog Data LLC, Groupe IZMO, IZMO Cars Ltd, IZMO Holdings UK Ltd, IZMO Digital, IZMO Technologies GmbH

Note: IZMO Consulting was dissolved on April 30, 2026.

#Tags: #IZMOLimited #FinancialResults #SEBIDisclosure #RegulatoryCompliance #Neutral